{
  "url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994/regulation-2.json",
  "legislation": "uksi/1994/3256",
  "legislation_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-decapitalisation-rate-scotland-regulations-1994",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956;\n“the 1992 Act” means the Further and Higher Education (Scotland) Act 1992;\n“church property” means any premises to the extent to which section 22(1) of the 1956 Act (exemption of churches, etc. from rates) applies to them;\n“contractor’s principle” means the method of ascertaining the net annual value of lands and heritages by reference to their cost of construction or provision or to their capital value;\n“decapitalisation rate” means the percentage rate which is applied to the cost of construction or provision or to the capital value of any lands and heritages for the purpose of ascertaining their net annual value when they are being valued in accordance with the contractor’s principle;\n“educational establishment” shall be construed in accordance with paragraph (2) of this regulation;\n“healthcare property” shall be construed in accordance with paragraph (3) of this regulation;\n“lands and heritages” means any lands and heritages or any part of them;\n“net annual value” has the same meaning as in section 6(8) of the 1956 Act.\n(2) “Educational establishment” means any lands and heritages which are constructed or adapted for use, and which are wholly or mainly used, for the purposes of—\n(a) a school;\n(b) a university;\n(c) a designated institution within the meaning of section 44(2) of the 1992 Act;\n(d) any institution for the provision of any form of further education which is managed by—\n(i) an education authority;\n(ii) a board of management within the meaning of section 36(1) of the 1992 Act; or\n(iii) a body not established for profit;\nand any expression used in this paragraph and in the Education (Scotland) Act 1980 and not defined in this paragraph shall be construed in accordance with that Act.\n(3) “Healthcare property” means any lands and heritages constructed or adapted wholly or mainly either—\n(a) for the reception or treatment of persons suffering from any illness, injury or infirmity; or\n(b) as a maternity home;\nand used for such a purpose.\n(4) Any reference in these Regulations to lands and heritages used for any purpose includes a reference to those lands and heritages which are not in use but which when last in use were used for such purpose.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 37."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 22 was substituted by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 10."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 6(8) was amended by the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), Schedule 6."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1980 c. 44."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "ssi/2000/56",
      "affecting_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/56",
      "affecting_title": "The Valuation for Rating (Decapitalisation Rate) (Scotland) Amendment Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3256/regulation/2",
    "retrieved_at": "2026-10-29T13:19:54.300699+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}